ACC 4520 - Mergers and Acquisitions

3(3 + 0)

Prerequisite: ACC 3520 or FIN 4500

This course is a comprehensive study of mergers and acquisitions focusing on the preparation of consolidated financial statements. Complexities inherent in consolidating investments in foreign subsidiaries are addressed in depth. Additional topics include: variable interest entities; accounting for foreign currency transactions, hedging transactions, and equity method investments; reporting disaggregated information; and interim reporting requirements.